Enacted Compliance
Brazil — Decreto 12955 CBS regulation
This page records one dated change. For the rules in Brazil as they stand today, see the Brazil guide →
- Jurisdiction
- 🇧🇷 Brazil
- Tax
- VAT (IBS/CBS)
- Change type
- Compliance
- Status
- Enacted
- Effective
- 1 August 2026
- Verified
- Fetched from official source · high confidence
Decreto No 12.955/2026 regulating the federal CBS (Contribuição sobre Bens e Serviços), and the companion CGIBS Resolução No 06/2026 setting common rules for CBS and IBS, were published in the Diário Oficial da União on 30 April 2026, establishing fiscal-document formats, crediting rules, ancillary obligations and special regimes under Supplementary Law 214/2025; failure-to-comply penalties for ancillary obligations apply from 1 August 2026.